dilution

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dilution

[də′lü·shən]
(chemistry)
Increasing the proportion of solvent to solute in any solution and thereby decreasing the concentration of the solute per unit volume.
(metallurgy)
The use of a welding filler metal deposit with a base metal or a previously deposited weld material having a lower alloy content.
(optics)
Reducing the intensity of a color by adding white.
References in periodicals archive ?
Recent academic literature has expressed concern over accounting measures of dilution--in particular, the use of the treasury stock method to incorporate the dilutive effect of options in the EPS calculation.
Convertible securities may be dilutive on their own but anti-dilutive when included with other potential common shares in computing diluted EPS.
The mandatory reconciliation of the numerators and denominators of basic and diluted EPS allows users to assess each security's dilutive effect.
Companies having dilutive securities outstanding - such as options, warrants, convertible bonds, or convertible stock - must calculate two additional EPS numbers, primary and fully diluted EPS.
For calculating the dilutive effects of options and warrants, the FASB would retain Opinion no.
05 per dilutive common share, compared with net income available to common shareholders of USD806,000, or USD0.
our estimate of the dilutive impact of the sale of Putnam on MMC's future earnings per share is necessarily based on a set of current management assumptions, including assumptions about MMC's use of sale proceeds and the operating results of Putnam and MMC's other subsidiaries;
As a result, the release of the remaining shares in connection with the termination of the ESOP will be dilutive to earnings per share.
These forward-looking statements include statements regarding potential carve-outs of CDC Software or CDC Games, the use of proceeds from the offering, potential dilutive effects of a conversion on CDC Corporation and other statements that are not historical fact, the achievement of which involve risks, uncertainties and assumptions.
Although dilutive in the near term, this deal works to fill the pipeline gap beyond 2009.
According to the company, the amount due to CP US Income Group and IBC Funds had become highly dilutive to its shareholders due to the current price of the company's stock and the conversion feature afforded the debt holders.
This agreement to cancel these dilutive warrants, along with previous and additional warrant cancellations expected in the future, are expected to prevent a significant amount of common shareholder dilution and will also allow for the reversal of a significant portion of derivative liability charges held by the Company.